{"id":20631,"date":"2026-05-15T13:09:54","date_gmt":"2026-05-15T13:09:54","guid":{"rendered":"https:\/\/icv-controlling.com\/?page_id=20631"},"modified":"2026-06-08T14:21:15","modified_gmt":"2026-06-08T14:21:15","slug":"thesis-controlling-responsibility","status":"publish","type":"page","link":"https:\/\/icv-controlling.com\/en\/thesis-controlling-responsibility\/","title":{"rendered":"thesis controlling responsibility"},"content":{"rendered":"<section id=\"acf-block-69c840054638d\" class=\"text-module bg-bg-default text-text-default  dark:!bg-dark dark:!text-white\">\n  <div class=\"max-w-screen-2xl spacing-px mx-auto spacing-py\">\n          <div class=\"lg:mb-lg mb-md\">\n        <div class=\"content-top max-w-3xl align-left \">\n          <div class='text-element align-left typo-overline mb-5'>5 theses on controlling in the discourse<\/div><h1 class='headline-element align-left typo-h2 font-bold'>Shaping corporate management and taking responsibility &#8211; one is not possible without the other?<\/h1><div class='text-element align-left typo-h4 mt-6'>Thesis 3, curated by Guido Kleinhietpa\u00df<\/div>        <\/div>\n      <\/div>\n          <div class=\"typo-body two-columns flex max-md:flex-wrap md:gap-lg gap-md\">\n        <div class=\"text-element w-full md:w-1\/2 align-left\">\n          <p style=\"font-weight: 400;\">The demands in controlling are increasing: Decisions must be made more quickly, uncertainties must be better classified and different perspectives must be integrated. As a result, there is a growing expectation for controlling not only to create transparency, but also to actively contribute to management. <\/p>\n<p style=\"font-weight: 400;\">However, whether and to what extent this succeeds does not depend solely on structures, systems or processes. The willingness to take responsibility is also crucial &#8211; for content, for assessments and for the consequences thereof. <\/p>\n<p style=\"font-weight: 400;\">This raises key questions for the role of controlling:<\/p>\n<ul style=\"font-weight: 400;\">\n<li>Where does responsibility in controlling begin &#8211; and where does it end?<\/li>\n<li>In which situations is it necessary to go beyond the role of &#8220;business partner&#8221; and take a clear, contrary position?<\/li>\n<li>Is controlling today actually expected to take responsibility &#8211; or does the final decision remain consciously anchored in management?<\/li>\n<li>What risks arise when controlling avoids responsibility &#8211; and what risks arise when it actively assumes responsibility?<\/li>\n<li>What framework conditions must companies create so that controllers can and are allowed to assume responsibility?<\/li>\n<li>Is the understanding of the role of controlling really changing as a result of new technologies &#8211; or are there other causes?<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\"><strong>What is your opinion on this, what are your experiences? We look forward to discussing this with you! <\/strong><\/p>\n        <\/div>\n        <div class=\"text-element w-full md:w-1\/2 align-left\">\n          <p><img decoding=\"async\" src=\"https:\/\/icv-controlling.com\/wp-content\/uploads\/2026\/03\/250326_LinkedIn_4-5_STILL_These-3_Guido-Kleinhietpass_V1_H31.png\" alt=\"\"><\/p>\n<p><strong>Guido Kleinhietpa\u00df <\/strong>is the ICV Board Member as well as a trainer and consultant at the CA controller akademie. He has supported companies for many years in the further development of finance and controlling &#8211; particularly at the interface between management, organization and change. <\/p>\n        <\/div>\n      <\/div>\n          <div class=\"flex flex-wrap w-full gap-2 lg:gap-4 md:mt-lg mt-md \">\n                <a target=\"_blank\" href=\"https:\/\/www.linkedin.com\/feed\/update\/urn:li:activity:7467956866657001472\" class=\"btn-secondary \" rel=\"noopener\">\n            For discussion                    <\/a>\n                <a target=\"_blank\" href=\"https:\/\/icv-controlling.com\/en\/theses-controlling\/\" class=\"btn-secondary \">\n            All theses                    <\/a>\n                <a target=\"_blank\" href=\"https:\/\/icv-controlling.com\/en\/vision-mission-values\/\" class=\"btn-secondary \">\n            About the ICV                    <\/a>\n              <\/div>\n      <\/div>\n<\/section><section id=\"acf-block-674e02231d4cc\" class=\"teaser-small-section bg-bg-lightblue text-text-default \">\n    <div class=\"dark:!bg-dark dark:!text-white\">\n        <div class=\"max-w-screen-2xl spacing-px spacing-py mx-auto\">\n            <div class=\"content-top max-w-3xl align-left \">\n                <h2 class='headline-element align-left typo-h2 font-bold text-left'>You might also be interested in<\/h2>            <\/div>\n            <div class=\"teasers-grid-container grid gap-sm gap-y-lg md:grid-cols-2 lg:grid-cols-3 lg:mt-lg mt-md\">\n                    <div class=\"teaser-small-single flex flex-col max-md:max-w-96 mx-auto w-full\">\n                        <a href=\"https:\/\/icv-controlling.com\/en\/mentoring\/\" target=\"_blank\">\n                            <div class=\"overflow-hidden teaser-small-single-image aspect-square \"> \n                                            <img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"512\" 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